<xsl:stylesheet version="1.0"
    xmlns="urn:schemas-microsoft-com:office:spreadsheet"
    xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
 xmlns:msxsl="urn:schemas-microsoft-com:xslt"
 xmlns:user="urn:my-scripts"
 xmlns:o="urn:schemas-microsoft-com:office:office"
 xmlns:x="urn:schemas-microsoft-com:office:excel"
 xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet">

    <xsl:template match="/">
        <Workbook xmlns="urn:schemas-microsoft-com:office:spreadsheet"
          xmlns:o="urn:schemas-microsoft-com:office:office"
          xmlns:x="urn:schemas-microsoft-com:office:excel"
          xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet"
          xmlns:html="http://www.w3.org/TR/REC-html40">
            <xsl:apply-templates/>
        </Workbook>
    </xsl:template>


    <xsl:template match="/*">
        <Worksheet>
            <xsl:attribute name="ss:Name">
                <xsl:value-of select="local-name(/*/*)" />
            </xsl:attribute>
            <Table x:FullColumns="1" x:FullRows="1">
                <Row>
                    <xsl:for-each select="*[position() = 1]/*">
                        <Cell>
                            <Data ss:Type="String">
                                <xsl:value-of select="local-name()" />
                            </Data>
                        </Cell>
                    </xsl:for-each>
                </Row>
                <xsl:apply-templates/>
            </Table>
        </Worksheet>
    </xsl:template>


    <xsl:template match="/*/*">
        <Row>
            <xsl:apply-templates/>
        </Row>
    </xsl:template>


    <xsl:template match="/*/*/*">
        <Cell>
            <Data ss:Type="String">
                <xsl:value-of select="." />
            </Data>
        </Cell>
    </xsl:template>


</xsl:stylesheet>
